RESTRUCTURING TAX INCOMES AS A TOOL OF OVERCOMING CRISIS IN RUSSIAN ECONOMY
https://doi.org/10.21686/2413-2829-2015-6-116-122
Abstract
The article shows the importance to transform targets of macro-economic finance policy of Russia. The author leaning on theoretical position of academician L. I. Abalkin proves the necessity to re-direct cash flows received as enterprises' and people's incomes to two vital for today's Russian society objectives: to ensure social stability of the Russian society on the basis of traditional moral and ethic values and capitalization of incomes of all business entities in science-intensive sectors. Methods of restructuring tax incomes during taxation of enterprises and individuals in order to attain goals set by academician Abalkin were put forward.
About the Author
Irina V. Karavaeva
Federal State Budget Institution of Science 'Institute of Economics of the Russian Academy of Sciences'
Russian Federation
Russian Federation
Doctor of Economics, Professor, Head of the Department for Economic Theory of the Institute of Economics RAN
32 Nakhimovskiy Av., Moscow, 117218, Russian Federation
References
1. Karavaeva I. V. Podokhodnyy nalog – regulyator politicheskikh protsessov v Rossii [Income Tax as an Instrument of Political Transformations in the Russian Society]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 3 (69), pp. 3–18. (In Russ.).
2. Lykova L. N. O vozmozhnosti vozvrata k progressivnomu podokhodnomu nalogooblozheniyu fizicheskikh lits v Rossii [About Possibility to Return to Progressive Income Taxation of Individuals in Russia]. Vestnik of the Institute of Economics RAN, 2013, No. 6, pp. 32– 51. (In Russ.).
3. Ocherki istorii rossiyskoy ekonomicheskoy mysli [Essays of History of Russian Economic Thought], edited by L. I. Abalkin. Moscow, Nauka, 2003. (In Russ.).
4. Sotsial'no orientirovannaya ekonomika: problemy i vozmozhnosti [Socially Oriented Economy: Challenges and Opportunities], edited by I. V. Karavaeva. Moscow, Saint Petersburg, Nestor-Istoriya, 2013. (In Russ.).
Review
For citations:
Karavaeva I.V. RESTRUCTURING TAX INCOMES AS A TOOL OF OVERCOMING CRISIS IN RUSSIAN ECONOMY. Vestnik of the Plekhanov Russian University of Economics. 2015;(6):116-122. (In Russ.) https://doi.org/10.21686/2413-2829-2015-6-116-122
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